L89204 L8 Ruling Active

The tariff classification of child’s sleeping bag with an inflatable mattress, from China

Issued December 5, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.30.8000

Headings: 9404

Product description

The submitted sample is identified as the “Ready Airbed with Sleeping Bag,” item #943163. It consists of a child-sized zippered 100% polyester sleeping bag that attaches by a zipper to the top of an inflatable polyvinyl chloride mattress. It appears to be for indoor use. The item measures approximately 45” x 24” and is packaged in a drawstring tote bag.

CBP rationale

The applicable subheading for the “Ready Airbed with Sleeping Bag” will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for sleeping bags, other.

Full text

NY L89204 December 5, 2005 CLA-2-94:RR:NC:N3:351 L89204 CATEGORY: Classification TARIFF NO.: 9404.30.8000 Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of child’s sleeping bag with an inflatable mattress, from China Dear Ms. Aldinger: In your letter dated November 15, 2005, you requested a tariff classification ruling. The submitted sample is identified as the “Ready Airbed with Sleeping Bag,” item #943163. It consists of a child-sized zippered 100% polyester sleeping bag that attaches by a zipper to the top of an inflatable polyvinyl chloride mattress. It appears to be for indoor use. The item measures approximately 45” x 24” and is packaged in a drawstring tote bag. The applicable subheading for the “Ready Airbed with Sleeping Bag” will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for sleeping bags, other. The rate of duty will be nine percent ad valorem. The sample will be returned as requested. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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